Henry Fournier v. Miriam G. Rosenblum, Trustee, in the Matter of Henry Fournier, D/B/A Henry's Men's Wear, Bankrupt

WOODBURY, Chief Judge.

The appellant, Henry Fournier, to be referred to hereinafter as the bankrupt, paid income taxes for the calendar years 1958 and 1959 pursuant to joint returns filed by him and his wife. In 1960 he suffered financial reverses and on December 6 of that year he filed a voluntary petition in bankruptcy with the clerk of the United States District Court for the District of New Hampshire. The first meeting of creditors was held on December 21, 1960, when the appellee’s predecessor was appointed trustee.

On June 8, 1961, the bankrupt and his wife filed their joint income tax…